Impacto del riesgo de control en la cuenta efectivo y equivalente al efectivo en el comercial katita perteneciente al Canton Ricaurte en el periodo 2022
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Pereira León, Derian Andrés | |
| dc.date.accessioned | 2023-11-17T15:49:47Z | |
| dc.date.available | 2023-11-17T15:49:47Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15353 | |
| dc.description | The problem of proper control of the cash and cash equivalent account is a global challenge in business. Improper management of these assets can lead to financial instability and affect the profitability of companies. In the context of Ecuador, additional risks are identified, such as fraud and currency risk, that affect companies that operate in multiple countries and manage accounts in different currencies. In the specific case of the "Katita" commercial in the Ricaurte Canton, control problems stand out in relation to the cash and cash equivalent account, including irregularities in cash on hand and bank accounts, lack of adequate controls in the payment and bank reconciliation, and the need for strong internal controls. Lack of liquidity in business is a critical problem that can affect daily operations and the fulfillment of financial obligations, making you vulnerable to corruption, fraud and other financial problems. | es_ES |
| dc.description | The problem of proper control of the cash and cash equivalent account is a global challenge in business. Improper management of these assets can lead to financial instability and affect the profitability of companies. In the context of Ecuador, additional risks are identified, such as fraud and currency risk, that affect companies that operate in multiple countries and manage accounts in different currencies. In the specific case of the "Katita" commercial in the Ricaurte Canton, control problems stand out in relation to the cash and cash equivalent account, including irregularities in cash on hand and bank accounts, lack of adequate controls in the payment and bank reconciliation, and the need for strong internal controls. Lack of liquidity in business is a critical problem that can affect daily operations and the fulfillment of financial obligations, making you vulnerable to corruption, fraud and other financial problems. | es_ES |
| dc.description.abstract | El problema del control adecuado de la cuenta de efectivo y equivalente a efectivo es un desafío global en los negocios. La gestión inadecuada de estos activos puede llevar a la inestabilidad financiera y afectar la rentabilidad de las empresas. En el contexto de Ecuador, se identifican riesgos adicionales, como el fraude y el riesgo cambiario, que afectan a las empresas que operan en múltiples países y manejan cuentas en diferentes divisas. En el caso específico del comercial "Katita" en el Cantón Ricaurte, se destacan problemas de control en relación con la cuenta de efectivo y equivalente a efectivo, incluyendo irregularidades en el efectivo en caja y cuentas bancarias, falta de controles adecuados en los procesos de pago y conciliación bancaria, y la necesidad de contar con controles internos sólidos. La falta de liquidez en el negocio es un problema crítico que puede afectar las operaciones diarias y el cumplimiento de obligaciones financieras, lo que lo hace vulnerable a la corrupción, el fraude y otros problemas financieros | es_ES |
| dc.format.extent | 54 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Inestabilidad Financiera | es_ES |
| dc.subject | Rentabilidad Empresarial | es_ES |
| dc.subject | Fraude | es_ES |
| dc.subject | Controles Internos | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.title | Impacto del riesgo de control en la cuenta efectivo y equivalente al efectivo en el comercial katita perteneciente al Canton Ricaurte en el periodo 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador